Results 151 to 160 of about 593,134 (348)
Pengaruh Audit Switching, Reputasi Audit dan Opini Audit terhadap Audit Delay
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and BusinessAudit delay, defined as the time lag between the fiscal year-end and the issuance date of the audit report, can undermine the timeliness and reliability of financial information for stakeholders. This study aims to examine the effect of audit switching, auditor reputation, and audit opinion on audit delay among property and real estate companies listed
Fitri Utami, Rusdi Rusdi
openaire +1 more source
The absent presence of disability in British higher education
British Educational Research Journal, EarlyView.Abstract Rates of disability disclosure are steadily increasing in British higher education (HE), with 18% of the student population having a known disability in 2023/24. It might be assumed that progress is being made with increased representation, rights and support for disabled students.
G. Koutsouris +5 more
wiley +1 more source
Well-Being Gender Budgets: Italian Local Governments Cases [PDF]
Human development; Economics of gender; Gender auditing; Capabilty ...
Antonella Picchio +3 more
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British Educational Research Journal, EarlyView.Abstract This paper challenges the prevailing assumption that technology‐enhanced learning (TEL) inherently benefits all students in higher education, examining how undergraduate students with specific learning differences (SpLDs) and/or autism spectrum disorder (ASD) use technology for learning.
Alexia Achtypi +3 more
wiley +1 more source
Pengaruh Fee Audit, Rotasi Audit dan Audit Tenure terhadap Kualitas Audit
Jurnal Akuntansi, Keuangan dan PerpajakanThis study aims to determine whether Audit Fee, Audit Rotation and Audit tenure have an effect on Audit Quality in Property and Real Estate Companies Listed on the Indonesia Stock Exchange (2017-2020). This research method uses associative research. The population in this study were 65 property and real estate companies. Based on the criteria that have
Rizki Syahputra +2 more
openaire +1 more source
Double Checking for Two Error Types [PDF]
auditing;confidence limit;double inspection;error types;inspection errors;quality control;repeated ...
Moors, J.J.A.
core +1 more source
Exploring personality traits and mental toughness in early career teachers in England
British Educational Research Journal, EarlyView.Abstract While some teachers thrive, in similar circumstances other teachers encounter considerable difficulties. This is particularly concerning in England, where high numbers of teachers with five or fewer years' experience leave the profession to take another job outside of teaching, and pupil numbers are outpacing teacher numbers (Bryan & Price ...
Joanne E. Taberner, Sarah MacQuarrie
wiley +1 more source
Optimal Regulation of Auditing [PDF]
We study regulation of the auditing profession in a model where audit quality is unobservable and enforcing regulation is costly. The optimal audit standard falls short of the first-best audit quality, and is increasing in the riskiness of firms and in ...
Giovanni Immordino, Marco Pagano
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British Educational Research Journal, EarlyView.Abstract This article examines how UK and US universities manage racial equality regimes through governance structures that prioritise institutional reputation over substantive racial justice reform. Drawing on Bourdieu's field, habitus and capital theory, the study demonstrates how universities neutralise racial justice efforts through bureaucratic ...
David Roberts
wiley +1 more source
Potential for use of Al/machine learning for pharmacovigilance: Is there a role for regulators?
British Journal of Clinical Pharmacology, EarlyView.
Christina Gao +3 more
wiley +1 more source